4.1 State the nature of trade receivables under MFRS 9, MFRS 132 and MFRS 139  

4.1.1 Define trade receivables 

4.1.2 Identify the category of trade receivables 

4.2 Provide the discussion on the recognition and measurement of trade receivables 

4.2.1 Explain the recognition criteria 

4.2.2 Discuss the initial measurement 

4.2.3 Show the relevant accounting treatments 

4.3 Show the presentation of trade receivables in Financial Statements